2021 (9) TMI 917

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....sanction of refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) paid by the appellant amounting to Rs. 14,97,757/- on the ground that the appellant though had obtained the advance license for import of duty free imports but had actually could not fulfill the conditions of the said license. Accordingly, had approached the office of Director General of Foreign Trade (DGFT) vide letter dated 17 January, 2018 praying for redemption of Export Obligation (EO) under Export Obligation Period (EOP) of the said license. Pursuant to the said request, vide letter dated 17.01.2018, the authority directed the appellant to pay the requisite Custom Duty along with the interest on the excess import which otherwise was made duty free du....

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....017. The said appeal of the Department has been allowed by the Order-in-Appeal No. 183-19-20 dated 31.10.2019. Being aggrieved thereto the appellant is before this Tribunal. 2. I have heard Ms. Priyanka Goel, ld. Counsel for the appellant and Mr. Narendra Yadav, learned D.R. for the Revenue. 3. It is submitted on behalf of the appellant that the inputs were imported by the appellant without making the complete payment of duty as the appellant was already granted the advance license dated 21 March, 2017. Since certain conditions of the said license could not be fulfilled by the appellant that the appellant approached the appropriate authority, the office of DGFT, Indore praying for redemption of Export Obligation (EO) of the aid advance li....

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.... under the new law is otherwise not sustainable. The findings of learned Commissioner (Appeals) are impressed upon that a letter of DGFT cannot be considered as the assessment. The appeal is, accordingly, prayed to be dismissed. 5. While rebutting these submissions, learned Counsel for appellant has mentioned that the refund application as well as the impugned appeal have been filed under the provisions of the erstwhile law i.e. Central Excise Act, 1944. In fact, post the Review Order of the Department; it was Department, who filed an appeal before the Commissioner (Appeals) under the new GST Act, 2017. The objection raised by ld. D.R. is rather applicable on the Department itself and in fact, the appeal of the Department before Commission....

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....it Rules, 2004 (CCR). 7. Apparently, the said Cenvat Credit could not be availed any more due to the erstwhile law i.e. Central Excise Act, 1944 being taken over by New GST Act, 2017. Perusal thereof shows that the Act contains a provision to take care of such unutilized credits of the assessee to be refunded to them in cash. The relevant provision is Section 142 of GST Act, with sub-section (3) thereof reads as follows:- "(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be ....